Charitable Donations Scheme updated for FA 2020

Mar 29, 2021

Updates to the Tax and Duty Manual Part 36-00-17 - Charitable Donations Scheme (CDS) reflect Finance Act 2020 amendments to Paragraph 3 of Part 3, Schedule 26A Taxes Consolidation Act. An “Approved body” can retain its authorisation to operate the CDS without serving the two-year waiting period where the approved body changed its legal form and has therefore had to make a new application for the charitable tax exemption. Other updates on applications and links to further information are also included.

Updates to the Tax and Duty Manual (TDM) include:

  • References have been removed to a donation by a self-employed person after a charity has lost its authorisation, as these are no longer relevant.
  • Clarification has been added that applications for the charitable tax exemption are now made online through ROS.
  • Links to further information and contact details for Revenue's Charities and Sports Exemption Unit have been updated.

See eBrief No. 061/21 for further details.